2011 (5) TMI 526

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....sue involved in all of them is identical. The appellant is engaged in export of their final product. The issue in the present appeals relates to refund of service tax paid on the various services utilized by the appellant. It is seen that there is no legal dispute as regards the admissibility of the refunds. The said refund claims stand denied by the lower authorities on the procedural and technic....

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....hat it is not essential that the invoice should contain the linkage with the goods. The exporter can produce such evidences even later on. As such by holding so, the matter was remanded for denovo decision. Reliance also stands placed by the appellant on the Tribunal's decision in the case of CCE Indore Vs. Anant Commodities Pvt. Ltd. reported in 2010 (18) STR 214 (Tri.-Del.). 3. After hearing th....